Sheldon Elefant

Director of Tax Insurance, M&A Practice, Willis Towers Watson

Sheldon is based in New York where he is an integral part of the Mergers & Acquisitions Group and leads the tax insurance group which is responsible for structuring and placing tax insurance products and solutions for Willis Towers Watson clients.

Sheldon has over 17 years of legal and tax experience in structuring and negotiating M&A and private equity transactions across various industries including aviation, health care, technology, real estate, energy, entertainment, apparel and investment advisory services. Prior to joining Willis Towers Watson, Sheldon practiced tax law at the law firm of Norton Rose Fulbright where he specialized in corporate, partnership, private equity, real estate and international tax matters. As an attorney, Sheldon regularly advised US and multinational clients on a wide variety of US and cross-border tax issues including advising on the tax aspects of structuring and implementing taxable and tax-free mergers, acquisitions, divestitures, corporate restructurings, spinoffs, leveraged buyouts, capital market transactions, debt workouts, and joint ventures involving complex partnership structures. He also has extensive experience with REIT, 1031 like-kind exchange, FIRPTA, S corporation, state and local, unclaimed property and transfer tax matters.

Sheldon’s practice also included assisting insurance companies and underwriters with identifying and assessing tax related risks in connection with underwriting tax liability and M&A representation and warranty policies. Sheldon is held in high regard by many of the tax underwriters in the insurance industry who have worked with him.

Sheldon holds a B.S. in Accounting from Touro College where he graduated summa cum laude and received his Juris Doctor from Brooklyn Law School where he graduated magna cum laude and served as the Business Manager of the Brooklyn Law Review.